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V0822-17 ·3 April 2017 ·consulta-vinculante Medium impact
Tax

VAT rate depends on whether the main activity is accommodation or event organisation

An entity sought clarification on the VAT rate applicable to renting a hotel floor and selling stays including complementary services such as excursions or entertainment. The DGT indicates that if acting as a travel agency, the general rate of 21% applies, unless it is determined that the primary activity is accommodation.

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2017-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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